https://www.taxtmi.com/caselaws?id=788748 Faceless assessment must comply with the mandatory draft assessment procedure under section 144C before a final order is passed. Where the Faceless Officer issues a final assessment order without first serving a draft assessment order and without giving the assessee an opportunity to file objections before the DRP, the process is in clear violation of sections 144C and 144B(1)(xxi) to (xxix) and amounts to a jurisdictional error. The document notes that the Special Leave Petition was dismissed, leaving the impugned order undisturbed. en-us Mon, 23 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788748 Faceless assessment must comply with the mandatory draft assessment procedure under section 144C before a final order is passed. Where the Faceless Officer issues a final assessment order without first serving a draft assessment order and without giving the assessee an opportunity to file objections before the DRP, the process is in clear violation of sections 144C and 144B(1)(xxi) to (xxix) and amounts to a jurisdictional error. The document notes that the Special Leave Petition was dismissed, leaving the impugned order undisturbed. Case-Laws Income Tax Mon, 23 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788748